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刘炳炎先生(1906——1990年)是我国当代著名会计学家和会计教育家。生前曾任中国会计学会常务理事、顾问,湖北省会计学会副会长,中南财经大学会计系主任、名誉主任,为三级教授。他也是湖北省五届人大代表,政协委员。刘先生从事会计教育五十余年,桃李满天下,为我国会计教育和会计事业的发展,作出了突出的贡献。刘炳炎先生出生在江西南昌一个贫农家庭,自幼饱尝人世艰难。1922年高中毕业后,因无力缴纳中学学费而辍学一年。他的老师不忍看到他这位成绩优良的学生失去深造的机会,便替他交了五元钱的学费,他才得以进入江西省立第一师范学校继续学业。1929年,刘先生作为江西省选派的高才生,为了免缴学费,并能取得生活补贴,就前往南京应试中央政治大学,被该校财政系录取。在大学四年间,他攻读了大量美国当代财政和会计原著,这为他后来所从
Mr. Liu Bingyan (1906-1990) is a famous contemporary accountant and accounting educator in our country. Before his death, he was a standing director and consultant of China Accounting Society, vice president of Hubei Accounting Association, accounting department director and honorary director of Zhongnan University of Finance and Economics, and was a professor of three levels. He is also a member of the CPPCC National Committee in Hubei Province. Mr. Liu has been engaged in accounting education for more than 50 years, and has made outstanding contributions to the development of accounting education and accounting in our country. Mr. Liu Bingyan was born in Nanchang, Jiangxi, a poor peasant family. After graduating from high school in 1922, he dropped out of school for unable to pay secondary school fees. His teacher could not bear to see his good student lost the chance to pursue further studies. Then he paid five yuan for his tuition fees and he was able to continue his studies in Jiangxi Provincial First Normal School. In 1929, Mr. Liu, a highly-qualified student selected by Jiangxi Province, went to Nanjing to take a test-examination at the Central University of Political Science in order to avoid tuition fees and obtain allowances for life. In college four years, he studied a large number of contemporary American accounting and accounting, which he later